Case news: Revenue and Customs v Jacobs
Gordon, Warren
Case news: Revenue and Customs v Jacobs - 2005 - Property Week 70(34) 26 August 2005, 62(1) .
"Revenue and Customs v Ivor Mark Jacobs" (([2005] EWCA Civ 930), [2005] 31 EG 80 (CS)) The court had to decide whether a householder could reclaim tax on the cost of building works. J claimed £300 000 of VAT following the conversion of a former boarding school into a family home. The court considered the works were a residential conversion and that a refund was due. An important factor was the three self-contained staff flats that were constructed at the same time, since they are treated as additional dwellings and helped to satisfy the residential conversion test.
Case news: Revenue and Customs v Jacobs - 2005 - Property Week 70(34) 26 August 2005, 62(1) .
"Revenue and Customs v Ivor Mark Jacobs" (([2005] EWCA Civ 930), [2005] 31 EG 80 (CS)) The court had to decide whether a householder could reclaim tax on the cost of building works. J claimed £300 000 of VAT following the conversion of a former boarding school into a family home. The court considered the works were a residential conversion and that a refund was due. An important factor was the three self-contained staff flats that were constructed at the same time, since they are treated as additional dwellings and helped to satisfy the residential conversion test.